The main problem of South Sudan is whether or not to introduce Inheritance Tax (IHT) to widen the tax base. The purpose of this work is to reveal impact of any introduction of IHT on the economic growth. The method used was quantitative, using primary and secondary data and a random sample of 80 respondents. The principal findings included that it was wise to introduce IHT with intensified building of capacity and training. It is recommended that peace, reconciliation and stability have to be reached immediately. Further investigation was recommended.